C_TFIN22_65 · Question #82
For what purpose can you use a statistical internal order? Note: There are 2 correct answers to this question.
The correct answer is C. Budget and availability control. D. Cost planning. A statistical internal order can be used for budget and availability control and for cost planning purposes.
Question
For what purpose can you use a statistical internal order? Note: There are 2 correct answers to this question.
Options
- AOverhead surcharges.
- BSettlement.
- CBudget and availability control.
- DCost planning.
How the community answered
(41 responses)- A7% (3)
- B2% (1)
- C90% (37)
Why each option
A statistical internal order can be used for budget and availability control and for cost planning purposes.
Overhead surcharges are applied to real cost objects to add indirect costs, and statistical internal orders, by definition, do not carry real costs.
Settlement is the process of distributing actual costs from a real cost object to other receivers, and since statistical internal orders do not accumulate real costs, they cannot be settled.
Statistical internal orders allow for budgeting and monitoring of funds for informational purposes, enabling availability control checks without actual financial commitment or impact on the general ledger.
Cost planning can be effectively conducted on statistical internal orders to estimate and track costs for projects or activities, providing valuable insights without performing actual financial postings.
Concept tested: Statistical internal order purpose
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